In this webinar, Bob Langridge and Scott Bell aimed to demystify the LBTT treatment of leases and answered some frequently asked questions including:

  • three yearly, assignation and termination returns – the importance of "effective" and "relevant" dates;
  • transitional leases – SDLT and stamp duty leases entering the LBTT regime;
  • dealing with uncertain rents;
  • aariations to leases – extensions vs surrender and regrant; and 
  • Opco / Propco structures and the exempted lease trap.


Scott Bell

Senior Solicitor